Oaths Act 1775

[1.] In all cases where penalties, &c. are directed to be levied under Acts, justices are empowered to administer oaths &c. for levying such penalties, &c.E+W+S

In all cases where any penalty is directed to be levied or distress to be made, by any Act of Parliament now in force or hereafter to be made, it shall and may be lawful for any justice or justices acting under the authority of such Acts respectively, and he and they is and are hereby authorised and impowered to administer an oath or oaths, affirmation or affirmations, to any person or persons, for the purpose of levying such penalities or making such distresses respectively.